Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
HC allowed the writ petition and quashed the show cause notice issued by the revenue officer, holding that levy of IGST on a service component is impermissible where IGST has already been concomitantly imposed on the goods component of a composite supply. The HC, following the SC precedent, concluded that a tax treated by legislation as part of the composite supply of goods cannot be separately taxed as a supply of service. Consequentially, declarations under the specified entries were held invalid to the extent they sought to impose IGST on the service element, and the impugned notice dated 15.12.2021 was set aside.
HC allowed the writ petition and quashed the show cause notice issued by the revenue officer, holding that levy of IGST on a service component is impermissible where IGST has already been concomitantly imposed on the goods component of a composite supply. The HC, following the SC precedent, concluded that a tax treated by legislation as part of the composite supply of goods cannot be separately taxed as a supply of service. Consequentially, declarations under the specified entries were held invalid to the extent they sought to impose IGST on the service element, and the impugned notice dated 15.12.2021 was set aside.
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